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Overpayments to Cabrini Medical Center (Follow-Up)
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … which was issued on April 3, 2012, identified $1.9 million in Medicaid overpayments to Cabrini Medical Center. The …
https://www.osc.ny.gov/state-agencies/audits/2013/11/07/overpayments-cabrini-medical-center-followContract with EBSCO Subscription Services, Inc. (Follow-Up)
… services that provided books, journals, magazines, and other literary materials to State agencies, political subdivisions, and other authorized entities. EBSCO Subscription Services … Its current five-year contract is valued at $140 million and expires December 31, 2015. In accordance with the …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/contract-ebsco-subscription-services-inc-followTown of Stanford – Financial Condition (2013M-225)
… 31, 2013. Background The Town of Stanford is located in Dutchess County and has population of approximately 3,800. The Town is governed by a Town Board that comprises a Town Supervisor and four … At the end of 2010, the Town had $2.7 million in unexpended surplus fund balance, which was more than …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… Purpose of Audit The purpose of our audit was to examine the District’s … that provides refuse and recycling pickup services to 32,000 homes in Elmont, Franklin Square, North Valley …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Assessment and Collection of Selected Fees and Penalties (Follow-Up)
… Purpose To determine the extent of the Department of Labor’s implementation of the recommendation made in our initial report, Assessment …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followState Agencies Bulletin No. 865
… To provide agencies with instructions for the review of employees who claim exempt from Federal and/or State tax … must file a new Form W-4 (Employee’s Withholding Allowance Certificate) by February 15 of each year. Please see …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/865-claiming-exempt-federal-andor-state-tax-withholdingNon-Emergency Patient Transportation Services (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Non-Emergency Patient … is the largest municipal hospital and health care system in the country. HHC operates 11 acute care hospitals, four … services. These services must be authorized in advance by the patient's physician. The Corporation paid …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followTown of New Berlin – Ambulance Company Loan (2013M-22)
… four Council members, govern the Town. The Town’s annual budget appropriations for 2013 are $1.86 million, financed … informed by the United States Department of Housing and Urban Development (HUD) that program income held in certain …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Controls Over Selected Expenditures (Follow-Up)
… report, Controls Over Selected Expenditures (Report 2017-S-72 ). About the Program The Office of Victim Services’ (OVS) mission is to … examination (FRE) services. The FRE Direct Reimbursement Program is designed to ensure that sexual assault survivors …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… Purpose of Audit The purpose of our audit was to determine whether City officials provided … January 1, 2010, to December 31, 2011. Background The City of Rome is located in Oneida County and has a population of …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Town of Mamakating – Records and Reports (2015M-164)
… the Town’s recorded and reported financial transactions for the period January 1, 2014 through January 23, 2015. … Town Board. The Town’s 2015 budget appropriations for its four main funds totaled $5.7 million. Key Findings … totaled more than $1.2 million because cash balances for the town-outside-village general and highway funds …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164State Comptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Health (DOH): Early Assessment of the Encounter Intake System (2015-S-41) Managed Care … enrolled recipients. Auditors found most Medicaid MCOs (42 of 52) were not ready to submit Medicaid encounter data to …
https://www.osc.ny.gov/press/releases/2016/04/state-comptroller-dinapoli-releases-state-auditsBaldwinsville Central School District – Financial Management (2016M-65)
… The Baldwinsville Central School District is located in the Towns of Clay, Lysander and Van Buren in Onondaga County. The District, which operates eight … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65City of Long Beach – Budget Review (B24-7-4)
… in the City of Long Beach’s (City) proposed budget for the 202-25 fiscal year are reasonable. Background The … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Wyandanch Union Free School District – Budget Review (B24-7-2)
… 2023-24. The District’s proposed budget complies with the tax levy limit because it includes a tax levy of $23,105,027, which is within the limits …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Village of Addison – Payroll (2024M-12)
… Clerk-Treasurer 1 accurately paid wages and leave benefits for the nine full-time individuals employed as of March 19, … in New York State surrendered their pension as a penalty for corruption while in office. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Opinion 88-49
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … meetings) MUNICIPAL HOME RULE LAW, §23: Generally, the courts will interpret local laws in a manner which will … Nyquist , 72 Misc 2d 210, 338 NYS2d 745; 1976 Opns St Comp No. 76-581, unreported; 3 McQuillin, Municipal Corporations, …
https://www.osc.ny.gov/legal-opinions/opinion-88-49State Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… the enacted budget in detail, including its impact on the state's debt and out-year finances. … Governor Cuomo and the …
https://www.osc.ny.gov/press/releases/2015/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetUpstate Transportation Authorities Suffer Revenue Plunge
… pandemic deficits. If ridership continues to languish and does not return to pre-pandemic levels, the authorities will … bill for transit are still uncertain. If ridership does not rebound at these authorities, they may be forced to …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeOpinion 95-19
… 606, 268 NYS2d 564; cf . Cherey v City of Long Beach , 282 NY 382 at 390). Accordingly, it is our opinion that a city …
https://www.osc.ny.gov/legal-opinions/opinion-95-19